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Ngā pāpātanga ā-kiromita mō te tau moni whiwhi 2017-2018 Kilometre rates for the 2017-2018 income year

Income tax for businesses and organisations
Income tax for businesses and organisations
  • Types of business expenses
    • Vehicle expenses
      • Kilometre rates 2021-2022
      • Kilometre rates 2020-2021
      • Kilometre rates 2019-2020 to current year
      • Kilometre rates 2018-2019
      • Kilometre rates 2017-2018
      • Use a logbook

Income tax Dates

  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • MAY 8
    Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
  • All Income tax dates

Use the following rates to calculate the allowable expense for using your vehicle for business purposes for the 2017-2018 income year.

For the first 14,000 kilometres, this rate is 76 cents per kilometre for petrol, diesel, hybrid, or electric vehicles. For each kilometre over 14,000 kilometres, the rate is lower and depends on the vehicle type.

The calculation is: kilometre rate x kilometres travelled x business proportion

Where:

  • 'kilometre rate' is one of the rates in the table below
  • 'kilometres travelled' is the total number of kilometres travelled for business and personal purposes
  • 'business proportion' is your logbook calculation of the how much your vehicle is used for business purposes. This is written as a decimal (so if 25% of your vehicle’s use is for business, the business proportion is 0.25).
Vehicle type First 14,000 km After 14,000 km
Petrol or diesel 76 cents 26 cents
Petrol hybrid 76 cents 18 cents
Electric 76 cents 9 cents

    Topics

    • Types of business income
    • Income tax for companies
    • Income tax for partnerships
    • Income tax for Maori authorities

    Roles

    • Companies
    • Look-through company
    • Māori authorities
    • Self-employed
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